GENERAL PROVISIONS OF THE LAW
Income liable to tax
Generally, all income derived in Rwanda is taxable in Rwanda both for resident and non- residents.
A resident taxpayer is liable to personal income tax from all domestic and foreign sources.
A non-resident taxpayer is only liable to personal income tax which has a source in Rwanda.
Resident entities are liable to corporate income tax on business profit per tax period whether from domestic or foreign operations.
Non-resident entities are liable to corporate income tax on business profit per tax period, which is equivalent to the income tax applicable to resident entities, through their permanent establishments in the country.